AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

section 234B & C are of consequential in nature, hence not\nadjudicated. Accordingly, the grounds of appeal raised hereby are partly allowed.\n6. In the result, the appeals are partly allowed.\n16. Feeling dissatisfied with the above findings, the assessee has\npreferred the present appeal. Apropos to the ground of disallowance

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

disallowance of Section 80P deductions for belatedly filed returns, was effective from April 1, 2021, and thus not applicable to the assessment years in question (2018-19 and 2019-20). The Tribunal also referred to a CBDT circular directing the condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

In the result, the appeal of the assessee is partly allowed

disallowing due to non-deduction of TDS on interest paid u/s 40(a)(ia) of the I.T. Act, 1961. Even otherwise, the claim of the assessee is allowable u/s 37(1) read with section second proviso to Section 40(a)(ia) further read with first proviso to section 201(1) of I.T. Act, 1961 inserted by Finance Act, 2012 w.e.f

SUMAN SOLANKI,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Us.

disallowed under section 43B read with section 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court.” 6. In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return

AMBA TECH ENGINEERING,JAIPUR vs. ITO, BHIWADI

In the result, the appeal of the assessees is allowed

234B and 234C of the act. 4. That on the facts and in the circumstances of the case, the ld. CIT(A), NFAC, Delhi has grossly erred in not considering the written submission submitted online on 06.10.2021 by the appellant though the portal and passed the order in hurry without application of mind. Therefore, principal of natural of justice violated

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

disallowance of the deduction under Section 80P was not justified solely because the return was filed belatedly. Referring to various judicial precedents and circulars, it was noted that the provisions of Section 80AC, as amended from time to time, and the applicability of Section 143(1)(a)(v) did not support the denial of deduction in this case, especially considering

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

disallowance under Chapter-VI-A by taking view that no\nsuch deduction claimed in original return of income and no evidence to\nsubstantiate such deductions were filed—CIT(A) observed that pattern\nof withdrawal support contention of assessee is that deposit in bank\nwere pertaining to business of its scrap—Accordingly, accepted\ntransaction—CIT(A) on basis of pattern

KISHANGARH GRANITES PVT LTD,KISHANGARH vs. ACIT CIR-2 AJMER, AJMER

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

Section 43B as per the Finance Act 2021 are clarificatory in nature and therefore, are to be applied retrospectively. Ground No. 4: That the ld. CIT(A), NFAC has erred on facts and in law in dismissing the ground of appeal of the appellant that interest u/s 234B and 234C is chargeable on returned income and not on assessed income

KISHORE KUMAR HASSANI,KISHANGARH vs. ACIT, AJMER

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

Section 43B as per the Finance Act 2021 are clarificatory in nature and therefore, are to be applied retrospectively. Ground No. 4: That the ld. CIT(A), NFAC has erred on facts and in law in dismissing the ground of appeal of the appellant that interest u/s 234B and 234C is chargeable on returned income and not on assessed income

DEEPAK HASSANI,KISHANGARH vs. ACIT, AJMER

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

Section 43B as per the Finance Act 2021 are clarificatory in nature and therefore, are to be applied retrospectively. Ground No. 4: That the ld. CIT(A), NFAC has erred on facts and in law in dismissing the ground of appeal of the appellant that interest u/s 234B and 234C is chargeable on returned income and not on assessed income

PRAKASH HASSANI,KISHANGARH vs. WARD 1, KISHANGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

Section 43B as per the Finance Act 2021 are clarificatory in nature and therefore, are to be applied retrospectively. Ground No. 4: That the ld. CIT(A), NFAC has erred on facts and in law in dismissing the ground of appeal of the appellant that interest u/s 234B and 234C is chargeable on returned income and not on assessed income

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance of deduction of Rs. 1,27,04,176/- u/s 80-IBA of the act as the assesseehas failed to file the return of income within due date specified in subsection (1) of Section 139 for Assessment Year 2021-22 (Due date 15-03.2022) for claiming the deduction under Chapter-VI of ITA as per the provisions of Section

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

In the result, appeal of the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 234B and 234C in the year of its disallowance. The ratio of the additional tax burden on the assesses

SWASTIC OIL INDUSTRIES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023 the brief

SWASTIC OIL INDUSTIRES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023 the brief

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

In the result, this appeal of the assessee is allowed for statistical purposes only

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

disallowance of 30% of the total payment on which tax is deductible at source under chapter XVII-B as per amendment made by F.A. 2014 W.e.f. 01/04/2015 in section 40(a)(ai) which is retrospective. 4. NBFCs ITR is Subject to Verification:- That on the facts and in the circumstances of the case Ld. CIT(A) has grossly erred

MAGENDRA SINGH RATHORE,ALWAR vs. ACIT CENTRAL CIRCLE-2, JAIPUR

sections": [ "153A", "143(3)", "57(iii)", "36(1)(iii)", "234A", "234B", "37(1)", "40(b)(iv)" ], "issues": "1. Whether the disallowance

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234B, 234C & 234D of the Act. The assesse totally denies its liability of charging and withdrawal of such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full 2.1 During the course of hearing, the Bench noted that the Ground No. 1 of the assessee is general in nature which does